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TMI Blog2021 (5) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... n the course of search constitute as an incriminating material that points to the undisclosed income of a person other than a searched person, then the proceedings u/s. 153C r.w.s. 153A of the Act has been rightly initiated. CIT (Appeals) not given finding that what basis he came to such conclusion that there was a recording of satisfaction by the Assessing Officer of searched person. We are of the opinion that recording of satisfaction is legal issue which shall be examined by the learned CIT (Appeals) after calling the relevant record from the AO of searched person and decide the issue afresh. With this observation, we remit this issue to the file of CIT (Appeals) for fresh adjudication. Regarding the objection by the ld. DR that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer to the assessee u/s. 153C of the Act. However, the Assessing Officer refused to supply the satisfaction recorded to invoke the provisions of Section 153C of the Act stating that it is confidential document. The assessee also made a request before the CIT (Appeals) to summon the records which also not done. Further, it was submitted that the assessee though raised the grounds before lower authorities, the CIT (Appeals) has given cryptic finding on this issue that if any document is found in the course of search action and the same constitute incriminating material that points to the undisclosed income of other than searched person then proceedings u/s. 153C r.w.s. 153A will have to be commenced in respect of that other person. In these c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any undisclosed income belonging to such other person over whom he has no jurisdiction then he has to transmit the seized material to the Assessing Officer having jurisdiction over such other person, in such a case, the Assessing Officer who has jurisdiction will proceed against such other person by issuing Notice as contemplated u/s. 153C r.w.s. 153A of the Act. In the present case, the assessee repeatedly asked for the order sheet entry relating to recording of satisfaction, however the Assessing Officer given a reply that it is a confidential document and it cannot be furnished to the assesses. Even before the CIT (Appeals), the assesses have raised the issue of providing order sheet entry and recording of satisfaction. The CIT (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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